I think it is a toss up. compared to the 996 I noticed the regular 997 seats are really much better. They even say this in the brochure.

ask 996 owners what they think of their seats. If no major complaints then the regular 997 seats would be teriffic. I got sport option package in a BMW a while ago and the seats were very hard and bothersome, makes me wary to try again. My reasoning now is if I really want the air bladders to hold me in when cornering like a maniac then I might get sport seats.